Published: 2015-08-04

PENINGKATAN PAJAK DAN RETRIBUSI KEDAI KOPI DALAM MENINGKATKAN KESEJAHTERAAN MASYARAKAT DI KOTA BANDA ACEH

DOI: 10.35870/jemsi.v1i1.240

Muzakkir Muzakkir
  • Muzakkir Muzakkir: Dosen Fakultas Ekonomi Manajemen Universitas Serambi Mekkah Banda Aceh
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Abstract

As an effort to fulfill and in crease local own source revenue , Banda Aceh government through the Department of Finance and Asset Management Areas also do the collection taxes and retribution to the coffee shop s in Banda Aceh The purpose of this study is determine how the effect of tax es and retribution waste services cleanliness of the coffee shop to the local own source revenue PAD) of Banda Aceh The data was used in this study is a time series data during 2008 to 201 3 from January to December of data include: taxes and retributio n waste services / cleanliness of the coffee shop in Banda Aceh and the local own source revenue PAD) of Banda Aceh subsequently analyzed using Ordinary Least Square (OLS). The goal to this study should note that all the independent variables , namely tax coffee shops and retribution of waste services hygiene provide a statistically significant effect on local own source revenue PAD) of Banda Aceh by 50.12 %. Tax Café a positive impact on revenue of Banda Aceh at 18 336 and cleaning levy of 352.54.

Keywords

coffee shop tax; retribution of waste services / cleanliness; Own Source Revenue (PAD) in Banda Aceh

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How to Cite

Muzakkir, M. (2015). PENINGKATAN PAJAK DAN RETRIBUSI KEDAI KOPI DALAM MENINGKATKAN KESEJAHTERAAN MASYARAKAT DI KOTA BANDA ACEH. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 1(1), 22-28. https://doi.org/10.35870/jemsi.v1i1.240
Article Information

This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 1 No. 1 (2015)

  • Section: Articles

  • Published: 2015-08-04

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